As for ak240 vs hugo, a key consideration is whether you will use it on the go. I picked ak240 as I need it portable and pocketable. Personally I cannot even tolerate a ipod+amp stack so Hugo with a thick coaxial or optical cable with a source is ergonomically impossible for my use.
What I don't understand is many ipod users don't use an amp wallet like this one when an external amp is used. With an amp wallet, the whole thing is just like one piece of 1.5" thick or less. Highly portable even sometimes you need to throw the whole thing in your pocket.
IMO there is a fundamental benefit from using a stack, and that is to have separate/clean power and circuit for dap and amp section - assuming you do have a clean line out from your dap.
Edited by DMinor - 5/1/14 at 7:35pm